Notification, 2019
A notification made under the The Central Goods and Services Tax Act, 2017.
Made under The Central Goods and Services Tax Act, 2017.
Text
Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.
To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)] Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 28/2019 – Central Tax New Delhi, the 28 th June, 2019 G.S.R......(E). - In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the Central Goods and Services Tax Rules, 2017, by such class of registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year, for each of the months from July, 2019 to September, 2019 till the eleventh day of the month succeeding such month.
2. The time limit for furnishing the details or return, as the case may be, under sub-section
(2) of section 38 and sub-section (1) of section 39 of the said Act, for the months of July, 2019 to September, 2019 shall be subsequently notified in the Official Gazette. (Ruchi Bisht) Under Secretary to the Government of India
Provisions this notification answers to
Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.
- Central Goods and Services Tax Act s. 37 Furnishing details of outward supplies — made under this
- Central Goods and Services Tax Act s. 168 Power to issue instructions or directions — made under this
- Central Goods and Services Tax Act s. 3 Officers under this Act
- Central Goods and Services Tax Act s. 38 Communication of details of inward supplies and input tax credit
- Central Goods and Services Tax Act s. 39 Furnishing of returns
Other instruments under the same Act
- 01/2026-Central Tax (Rate) — Seeks to amend Notification No 9/2025 - Central tax (Rate) to align them with changes made vide Finance Act, 2026 Notification 2026
- 01/2026-Central Tax — Seeks to extends the due date for furnishing the return in FORM GSTR-3B for the month of March, 2026 till the twenty-first day of April, 2026 Notification 2026
- 02/2026-Central Tax — Seeks to empower the Principal Bench of the Appellate Tribunal, New Delhi constituted under sub-section (3) of section 109 of the said Act to hear appeals made under section 101B of the said Act. Notification 2026
- 01/2025-Central Tax (Rate) — Seeks to amend Notification no. 01/2017- Central Tax (Rate) Notification 2025
- 01/2025-Central Tax — Seeks to extend the due date for furnishing FORM GSTR-1 for the month of December, 2024 and the quarter of October to December, 2024, as the case may be Notification 2025
- 02/2025-Central Tax (Rate) — Seeks to amend Notification no. 02/2017- Central Tax (Rate) Notification 2025
- 02/2025-Central Tax — Seeks to extend the due date for furnishing FORM GSTR-3B for the month of December, 2024 and the quarter of October to December, 2024, as the case may be Notification 2025
- 03/2025-Central Tax (Rate) — Seeks to amend Notification no. 39/2017- Central Tax (Rate) Notification 2025
- 03/2025-Central Tax — Seeks to extend the due date for furnishing FORM GSTR-5 for the month of December, 2024 Notification 2025
- 04/2025-Central Tax (Rate) — Seeks to amend Notification no. 08/2018- Central Tax (Rate) Notification 2025
- 04/2025-Central Tax — Seeks to extend the due date for furnishing FORM GSTR-6 for the month of December, 2024 Notification 2025
- 05/2025-Central Tax (Rate) — Seeks to amend Notification No 11/2017 - Central Tax (Rate) dated 28th June, 2017 to implement the recommendations of the 55th GST Council. Notification 2025
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